Geleitwort Das von Kunkele gewahlte Thema ist in hohem Masse relevant. Die zu Grunde lieg- de Budgetierung gilt als das Instrument zur Prognose, Koordination und Motivation in plankoordinierten Unternehmen und wird vielfach auch als Ruckgrat der Unt- nehmenssteuerung bezeichnet. Entsprechend nimmt sie einen zentralen Platz in der Arbeit von Managern und Controllern ein. Dennoch oder gerade deshalb ist die Budgetierung in den letzten Jahren vielfach kritisiert oder gar fur obsolet erklart w- den. Wahrend diese Kritik und die sich daran anschliessende Diskussion durchaus - fruchtend wirken...

Jens Paul Zuhlke untersucht die im deutschen Sprachraum und in Grossbritannien und den USA in Fachzeitschriften gefuhrte Diskussion zu den drei Controlling-Instrumenten Activity-based Costing, Target Costing und Balanced Scorecard auf Gemeinsamkeiten und Unterschiede. Er zeigt, dass es keine fundamentalen Muster hinsichtlich Struktur und Entwicklung der instrumentenbezogenen Publikationsaktivitaten und des entsprechenden Wissenstransfers gibt und dass die Verbreitung von Wissen eher das Ergebnis von Zufallsprozessen zu sein scheint.
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Geleitwort soluter Ziele auf die VI Geleitwort oder Kontextveranderungen auf die Arbeitsleistung feststellen, wenn sich diese auf alle Akteure gleichermassen bezieht/beziehen. Im Experiment fuhrten relative Ziele in diesen Kontexten entsprechend zu einer hoheren Arbeitsleistung als absolute Ziele. Die Arbeit liefert noch eine ganze Reihe weiterer interessanter Befunde und Einsi- ten, die Stoff zum Nachdenken und hoffentlich Anregung fur zukunftige Forschun- arbeiten und auch mehr Laborexperimente im Controlling liefern. Der Arbeit sei daher der breite Leserkreis gewunscht, den sie verdient....

Manuela Stoll focuses on two strategies to address change: adapting to change and creating change. Using a large-scale survey among top executives of manufacturing firms in Germany, she evaluates the importance of a range of resources, competences, and isolating mechanisms (shields against imitation) for the success of these strategies. She shows that adapting to change has an important effect on firm performance and is mainly influenced by a firm s industry foresight abilities. She also illustrates how these abilities can be strengthened."

Foreword Starting point for Sebastian-Dominik Jais dissertation is the insight that despite the relevance of national culture on the one hand and the use of information on the other there is only little research on the relationship between the two variables. Thus, the author aimed at a better understanding of the influence of national culture on the use of information. To that end, Jais has carried out a survey with asset managers of a renowned global company in Germany, South Korea and the United States of America. Since there is only little relevant knowledge available, the author has...

Foreword Starting point of Tanja Prinzessin zu Waldeck s dissertation thesis is the insight in the relevance of strategic sensemaking in top management teams. Consequently, Prinz- sin zu Waldeck investigates how the composition of the team may influence the cor- sponding activities. Different from previous research, her study takes a broader - proach in two respects. First, it describes top management teams more compreh- sively. Instead of focusing only on demographics such as age, tenure, or functional backgrounds, it also explores the personalities of the team members, the leadership style...

Foreword rtation thesis is the insight that man- ers need to identify and understand strategic issues in order for their companies to s- cessfully cope with strategic change. Information from management accounting s- tems (MAS) can be helpful in this process fined as formal s- tems that provide information from the internal as well as the external environment. Consequently, the desire to better understand the role of these systems in the process of strategic sensemaking comes to mind. It is even intensified when considering the impression from management accounting practice that the tool box...

Foreword With early warning of CEOs in small and medium-sized companies, Andreas Kirschkamp has found a highly relevant and, up to this point, mainly unexplored research area as a field for his dissertation thesis. In a first step, he confirms the results of traditional contingency theory which show a strong link between environmental uncertainty and strategic sensemaking. In a second step and as the actual core of this study, he elaborates on the link between personality traits of CEOs and their strategic sensemaking. Thus, he sees his study in the tradition of an extended contingency theory...

Foreword agement accounting information (MAI) in organizational settings. In this context, mining managerial performance. VI Foreword Finally, Heinemann looks into the potential moderating influence of supervisors' - wer bases, selected subordinates' characteristics (job locus of control and job se- efficacy), as well as task uncertainty. Here, as well as in the other parts of his study, Heinemann provides highly interesting findings, which may serve as a stimulus for future research. Utz Schaffer Preface VII Preface sons: VIII Preface I further want to express my gratitude to my girlfriend...

Daniel Steiners zeigt, dass verschiedene Arten der Nutzung von Controllinginformationen sich unterschiedlich auf verschiedene Arten des Lernens bei Gesch ftsf hrern und auf den Unternehmenserfolg auswirken.